Kevin Humphreys (Dublin South East, Labour)
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To ask the Minister for Finance if he will provide in alphabetical order, and in tabular form, a list of all double taxation treaties Ireland has with other countries; the date on which it came into effect and was last revised; and if he will make a statement on the matter. [56041/12]

Kevin Humphreys (Dublin South East, Labour)
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To ask the Minister for Finance if there is a need to revise double taxation treaties, especially with regard to other member states of the EU and key trading partners if those treaties have been in place for over 40 years; and if he will make a statement on the matter. [56042/12]

Kevin Humphreys (Dublin South East, Labour)
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To ask the Minister for Finance if he will provide in tabular form a list of the double taxation treaties currently in preparation within his Department; the countries involved; when the treaties are to come into effect; and if he will make a statement on the matter. [56043/12]

Kevin Humphreys (Dublin South East, Labour)
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To ask the Minister for Finance if he will provide in tabular form a list of countries with which Ireland does not have double taxation treaties; if there are specific priorities on that list that he intends to address; and if he will make a statement on the matter. [56044/12]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 63, 64, 65 and 66 together.

The details requested by the Deputy in relation to double taxation treaties that are in effect are shown on the table. To date, Ireland has signed 68 double taxation agreements, of which 61 are in effect.

Revisions of existing treaties

The existing treaties with Canada (2003) and the United States (1997) replace earlier agreements from 1966 and 1949 respectively. The treaty with the United Kingdom (1976) replaces earlier agreements dating from 1926.

Treaties may also be revised by way of a protocol to the existing agreement. This is an ongoing process and several of Ireland’s treaties have amending protocols. The treaties with Austria (1966), Switzerland (1966) and the United Kingdom (1976) each has two protocols; there are also protocols updating the treaties with Germany (1962), Malaysia (1998), Portugal (1993), South Africa (1997), Sweden (1986) and the United States (1997). The details are shown in the attached table.

A new treaty will replace the existing treaty with Germany (1962) with effect from 1 January 2013. The existing treaty with the Netherlands (1962) is currently under renegotiation. There are only a small number of other treaties that are more than 40 years old and that have not been amended since date of signing, namely Belgium (1970), Cyprus (1968), France (1968), Italy (1971), Luxembourg (1972) and Zambia (1971). Of these, a protocol to the treaty with Belgium has been negotiated and it is expected that it will be signed shortly.

Treaties under negotiation and expansion of the base

Negotiations for a new agreement with Ukraine have been concluded. It is expected that this treaty will be signed shortly. It will come into force when both sides ratify it. Negotiations with Azerbaijan and with Thailand are nearing completion.

It would not be practicable to produce a tabular list of countries with which Ireland does not have a double taxation treaty. However, it can be seen from the attached table that there are gaps in Ireland's treaty coverage in Latin America, Africa and parts of Asia. Approaches are being made, in consultation with the Department of Foreign Affairs and Trade, to initiate negotiations with countries in each of these areas. The potential of double taxation agreements to support Ireland’s trade, tourism and investment strategy is taken into account in identifying countries with which we seek to enter into negotiations for such agreements.

** 1 April 2012 for some Articles (South Africa Protocol)

Jack Wall (Kildare South, Labour)
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To ask the Minister for Finance the mechanisms available to a person (details supplied) in County Kildare to ensure the continued growth of their company and the requisition of the necessary certificates to ensure such progress; and if he will make a statement on the matter. [56096/12]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners, that in accordance with the provisions of Section 1095 (3) of the Taxes Consolidation Act, 1997 where a person who is in compliance with the obligations imposed on the person by the Acts in relation to: (a) the payment or remittance of any taxes, interest or penalties required to be paid or remitted under the Acts, and

(b) the delivery of any returns to be made under the Acts

applies to the Collector General in that behalf the Collector General shall issue to the person a certificate (in this section referred to as a “tax clearance certificate”) stating that the person is in compliance with those obligations.

Where a person is not in compliance with their obligations a tax clearance certificate will not issue.

Section 1095 (5) sets out the circumstances under which a tax clearance certificate will not be issued if the taxpayer carries on a business that was previously carried on by a company or partnership in which the taxpayer directly or indirectly, whether with or without a connected person or connected persons (within the meaning of Section 10 as it applies for the purposes of the Tax Acts) is able to control more than 50 per cent of the ordinary share capital of the company and the company was not in compliance with the obligations imposed on it by Section 1095 (3) of the Act.

I am advised by the Revenue Commissioners that there are issues in this case in relation to the current business undertaking and previous companies that need to be addressed urgently. I would advise that the taxpayer and/or his agents make immediate contact with the Revenue Commissioners to address these issues.